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Commission Delegated Regulation (EU) 2026/283 of 12 December 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format

Type Delegated Regulation
Publication 2026-03-18
State In force
Text As published
Department European Commission, FISMA
Source EUR-Lex
articles 2

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API
Image omitted; see official source Official Journal of the European Union EN L series
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2026/283 18.3.2026

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC [^ntr1-L_202600283EN.000101-E0001], and in particular Article 4(7) thereof,

Whereas:

HAS ADOPTED THIS REGULATION:

Article 1

Delegated Regulation (EU) 2019/815 is amended as follows:

  • ‘5. Issuers shall ensure that both the Inline XBRL instance document and the issuer’s extension taxonomy are valid with respect to the Calculations 1.1 specification.’;
  • ‘(f) be valid according to XBRL 2.1. specifications, XBRL Dimensions 1.0 specifications, Calculations 1.1 specifications and be packaged according to the Reporting Package specification as set out in Annex III;’;

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Delegated Regulation (EU) 2019/815, in the version of 7 April 2026 shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2026.

However, Delegated Regulation (EU) 2019/815 in the version of 7 April 2026 may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2026.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 12 December 2025.

For the Commission

The President

Ursula VON DER LEYEN

[^ntr1-L_202600283EN.000101-E0001]: OJ L 390, 31.12.2004, p.38, ELI: http://data.europa.eu/eli/dir/2004/109/oj.

[^ntr2-L_202600283EN.000101-E0002]: Commission Delegated Regulation (EU No. 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (OJ L 143, 29.5.2019, p. 1, ELI: http://data.europa.eu/eli/reg_del/2019/815/oj).

[^ntr3-L_202600283EN.000101-E0003]: Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1, ELI: http://data.europa.eu/eli/reg/2002/1606/oj).

[^ntr4-L_202600283EN.000101-E0004]: Commission Decision 2008/961/EC of 12 December 2008 on the use by third countries' issuers of securities of certain third country's national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements (OJ L 340, 19.12.2008, p. 112, ELI: http://data.europa.eu/eli/dec/2008/961/oj).

[^ntr5-L_202600283EN.000101-E0005]: Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84, ELI: http://data.europa.eu/eli/reg/2010/1095/oj).

ANNEX I

‘ ANNEX I

Legend for the Tables of Annexes II, IV and VI

DATA/ATTRIBUTE TYPE/PREFIX DEFINITION
text block denotes that the element type is a block of text; it is used to mark up larger pieces of information, such as notes, accounting policies or tables; text blocks are non-numeric line items
text denotes that the element type is text (a sequence of alphanumeric characters); it is used to mark up short pieces of narrative information; text elements are non-numeric line items
date denotes that the element type is a date; these elements are line items and non-numeric
monetary denotes that the element type is monetary (a number in a declared currency); these elements are numeric line items
decimal denotes that the element type is a decimalised value (such as a percentage or a ‘per share’ value); these elements are numeric line items
shares denotes that the element type is a number of shares; these elements are numeric line items
per share denotes that the information format is a monetary amount divided by a number of shares
percent denotes that the information format is presented as a percentage
pure denotes that the information format is a ratio where unit for nominator and denominator is the same
duration denotes that the information format is a time interval
area denotes that the information format is an area
true/false denotes that the information format is a logical ‘true’ or logical ‘false’ (Boolean)
list denotes that the information format is an item from a list of specific possibilities (single-value enumeration)
multiple choice denotes that the information format is one or more items from a list of specific possibilities (set-value enumeration)
table denotes the beginning of a structure represented by a table where rows and columns contribute to definition of a financial concept on their intersection
axis denotes a dimensional property in a tabular structure
domain denotes the conceptual group of possible values for an axis, often used as the default value for an axis, expressing ‘all options’, ‘total’ and/or ‘not applicable’
member denotes a member of a dimension on an axis
line items denotes the beginning of a series of information reported for a table
guidance denotes an element that supports browsing of taxonomy content
role denotes an element representing a section of a taxonomy, e.g. statement of financial position, income statement, each individual note, etc.
abstract denotes a grouping element or a header
instant or duration denotes that the monetary value represents a stock (if instant) or a flow (if duration)
credit or debit denotes the ‘natural’ balance of the disclosure
esef_cor prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2025-03-27/esef_cor’
esef_all prefix applied in the Table of Annex VI for elements defined in the namespace ‘https://www.esma.europa.eu/taxonomy/2025-03-27/esef_all’
esma_technical prefix applied in the Table of Annex VI for elements defined in the namespace ‘http://www.esma.europa.eu/taxonomy/ext/technical’
ifrs-full prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace ‘https://xbrl.ifrs.org/taxonomy/2025-03-27/ifrs-full’

Copyright and database right in the IFRS Taxonomy Materials is held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside of the EEA. Commercial Use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org

’

ANNEX II

‘ ANNEX II

Mandatory markups

1.

Issuers shall mark up all numbers in a declared currency disclosed in the statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements.

2.

Issuers shall mark up all disclosures made in IFRS consolidated financial statements or made by cross-reference therein to other parts of the annual financial reports for financial years beginning on or after 1 January 2026 that correspond to the elements in the Table 1 of this Annex.

Table 1

Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026 (IAS 1)

Label Type References to IFRSs
Name of reporting entity or other means of identification text Expiry date 2027-01-01 IAS 1.51 a Disclosure
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period text Expiry date 2027-01-01 IAS 1.51 a Disclosure
Domicile of entity text Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
Legal form of entity text Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
Country of incorporation text Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
Address of entity's registered office text Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
Principal place of business text Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
Description of nature of entity's operations and principal activities text Expiry date 2027-01-01 IAS 1.138 b Disclosure, Effective 2027-01-01 IFRS 19.B18 b Disclosure
Name of parent entity text IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure, Expiry date 2027-01-01 IAS 1.138 c Disclosure
Name of ultimate parent of group text IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure, Expiry date 2027-01-01 IAS 1.138 c Disclosure
Length of life of limited life entity text Expiry date 2027-01-01 IAS 1.138 d Disclosure
Statement of IFRS compliance [text block] text block Expiry date 2027-01-01 IAS 1.16 Disclosure
Explanation of departure from IFRS text Effective 2027-01-01 IFRS 19.B2 b Disclosure, Expiry date 2027-01-01 IAS 1.20 c Disclosure, Expiry date 2027-01-01 IAS 1.20 b Disclosure, Effective 2027-01-01 IFRS 19.B2 c Disclosure
Explanation of financial effect of departure from IFRS text Effective 2027-01-01 IFRS 19.B2 d Disclosure, Expiry date 2027-01-01 IAS 1.20 d Disclosure
Disclosure of uncertainties of entity's ability to continue as going concern [text block] text block Expiry date 2027-01-01 IAS 1.25 Disclosure
Explanation of fact and basis for preparation of financial statements when not going concern basis text Expiry date 2027-01-01 IAS 1.25 Disclosure
Explanation of why entity not regarded as going concern text Expiry date 2027-01-01 IAS 1.25 Disclosure
Description of reason for using longer or shorter reporting period text Expiry date 2027-01-01 IAS 1.36 a Disclosure
Description of fact that amounts presented in financial statements are not entirely comparable text Expiry date 2027-01-01 IAS 1.36 b Disclosure
Disclosure of reclassifications or changes in presentation [text block] text block Expiry date 2027-01-01 IAS 1.41 Disclosure, Effective 2027-01-01 IFRS 19.B6 Disclosure
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment text IFRIC 14.10 Disclosure, Effective 2027-01-01 IFRS 19.B15 Disclosure, Expiry date 2027-01-01 IAS 1.125 Disclosure
Dividends recognised as distributions to owners per share Per share duration Effective 2027-01-01 IFRS 19.B12 Disclosure, Expiry date 2027-01-01 IAS 1.107 Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners Monetary duration IAS 10.13 Disclosure, Expiry date 2027-01-01 IAS 1.137 a Disclosure, Effective 2027-01-01 IFRS 19.B17 a Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share Per share duration Expiry date 2027-01-01 IAS 1.137 a Disclosure, Effective 2027-01-01 IFRS 19.B17 a Disclosure
Disclosure of accounting judgements and estimates [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of accrued expenses and other liabilities [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of allowance for credit losses [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of associates [text block] text block IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 c Disclosure
Disclosure of auditors' remuneration [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of authorisation of financial statements [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of basis of consolidation [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of basis of preparation of financial statements [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] text block IAS 41 - Disclosure
Disclosure of borrowing costs [text block] text block IAS 23 - Disclosure
Disclosure of borrowings [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of business combinations [text block] text block IFRS 3 - Disclosures Disclosure
Disclosure of cash and bank balances at central banks [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of cash and cash equivalents [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of cash flow statement [text block] text block IAS 7 - Presentation of a statement of cash flows Disclosure
Disclosure of changes in accounting policies [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of changes in accounting policies, accounting estimates and errors [text block] text block IAS 8 - Accounting policies Disclosure
Disclosure of collateral [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of claims and benefits paid [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of commitments [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of commitments and contingent liabilities [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of contingent liabilities [text block] text block IAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 Disclosure
Disclosure of cost of sales [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of credit risk [text block] text block IFRS 7 - Credit risk Disclosure, Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of debt instruments [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deferred acquisition costs arising from insurance contracts [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deferred income [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deferred taxes [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deposits from banks [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deposits from customers [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of depreciation and amortisation expense [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of derivative financial instruments [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of discontinued operations [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of dividends [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of earnings per share [text block] text block IAS 33 - Disclosure
Disclosure of effect of changes in foreign exchange rates [text block] text block IAS 21 - Disclosure
Disclosure of employee benefits [text block] text block IAS 19 - Scope Disclosure
Disclosure of entity's operating segments [text block] text block IFRS 8 - Disclosure
Disclosure of events after reporting period [text block] text block IAS 10 - Disclosure
Disclosure of expenses [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of expenses by nature [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of exploration and evaluation assets [text block] text block IFRS 6 - Disclosure
Disclosure of fair value measurement [text block] text block IFRS 13 - Disclosure
Disclosure of fair value of financial instruments [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of fee and commission income (expense) [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of finance cost [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of finance income (cost) [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of finance income [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial assets held for trading [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial instruments [text block] text block IFRS 7 - Scope Disclosure
Disclosure of financial instruments at fair value through profit or loss [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial instruments designated at fair value through profit or loss [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial instruments held for trading [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial liabilities held for trading [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial risk management [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of first-time adoption [text block] text block IFRS 1 - Presentation and Disclosure
Disclosure of general and administrative expense [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of general information about financial statements [text block] text block Expiry date 2027-01-01 IAS 1.51 Disclosure
Disclosure of going concern [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of goodwill [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of government grants [text block] text block IAS 20 - Disclosure
Disclosure of information about hyperinflationary reporting [text block] text block IAS 29 - Disclosures Disclosure
Disclosure of impairment of assets [text block] text block IAS 36 - Disclosure
Disclosure of income tax [text block] text block IAS 12 - Disclosure
Disclosure of information about employees [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of information about key management personnel [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of insurance contracts [text block] text block IFRS 17 - Disclosure
Disclosure of insurance premium revenue [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of intangible assets [text block] text block IAS 38 - Disclosure
Disclosure of intangible assets and goodwill [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of interest expense [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of interest income [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of interest income (expense) [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of interests in other entities [text block] text block IFRS 12.1 Disclosure
Disclosure of information about interim financial reporting [text block] text block IAS 34 - Content of an interim financial report Disclosure
Disclosure of inventories [text block] text block IAS 2 - Disclosure
Disclosure of investment contracts liabilities [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of investment property [text block] text block IAS 40 - Disclosure
Disclosure of investments accounted for using equity method [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of investments other than investments accounted for using equity method [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of issued capital [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of joint ventures [text block] text block IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 b Disclosure
Disclosure of lease prepayments [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of leases [text block] text block IFRS 16 - Presentation Disclosure, IFRS 16 - Disclosure
Disclosure of liquidity risk [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of loans and advances to banks [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of loans and advances to customers [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of market risk [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of material accounting policy information [text block] text block Expiry date 2027-01-01 IAS 1.117 Disclosure, Effective 2027-01-01 IFRS 19.B13 Disclosure
Disclosure of net asset value attributable to unit-holders [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of non-controlling interests [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of non-current assets held for sale and discontinued operations [text block] text block IFRS 5 - Presentation and Disclosure
Disclosure of non-current assets or disposal groups classified as held for sale [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of objectives, policies and processes for managing capital [text block] text block Expiry date 2027-01-01 IAS 1.134 Disclosure
Disclosure of other assets [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other current assets [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other current liabilities [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other liabilities [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other non-current assets [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other non-current liabilities [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other operating expense [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other operating income (expense) [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other operating income [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other provisions, contingent liabilities and contingent assets [text block] text block IAS 37 - Disclosure
Disclosure of prepayments and other assets [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of profit (loss) from operating activities [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of property, plant and equipment [text block] text block IAS 16 - Disclosure
Disclosure of provisions [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of reclassification of financial instruments [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of regulatory deferral accounts [text block] text block IFRS 14 - Disclosure, IFRS 14 - Presentation Disclosure
Disclosure of reinsurance [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of related party [text block] text block IAS 24 - Disclosures Disclosure
Disclosure of repurchase and reverse repurchase agreements [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of research and development expense [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of reserves within equity [text block] text block Effective 2027-01-01 IFRS 19.B10 b Disclosure, Expiry date 2027-01-01 IAS 1.79 b Disclosure
Disclosure of restricted cash and cash equivalents [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of revenue [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of revenue from contracts with customers [text block] text block IFRS 15 - Disclosure, IFRS 15 - Presentation Disclosure
Disclosure of information about separate financial statements [text block] text block IFRS 12 - Objective Disclosure, IAS 27 - Disclosure
Disclosure of service concession arrangements [text block] text block SIC 29 - Consensus Disclosure
Disclosure of share capital, reserves and other equity interest [text block] text block Effective 2027-01-01 IFRS 19.B10 Disclosure, Expiry date 2027-01-01 IAS 1.79 Disclosure
Disclosure of share-based payment arrangements [text block] text block IFRS 2.44 Disclosure
Disclosure of subordinated liabilities [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of subsidiaries [text block] text block IAS 27.17 b Disclosure, IAS 27.16 b Disclosure, IFRS 12.B4 a Disclosure, Effective 2027-01-01 IFRS 19.75 a Disclosure
Disclosure of tax receivables and payables [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of trade and other payables [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of trade and other receivables [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of trading income (expense) [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of treasury shares [text block] text block Expiry date 2027-01-01 IAS 1.10 e Common practice
Description of accounting policy for biological assets [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for borrowing costs [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for borrowings [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for business combinations [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for business combinations and goodwill [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for cash flows [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for collateral [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for construction in progress [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for contingent liabilities and contingent assets [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for customer acquisition costs [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for customer loyalty programmes [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for deferred income tax [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for depreciation expense [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for derecognition of financial instruments [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for derivative financial instruments [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for derivative financial instruments and hedging [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for determining components of cash and cash equivalents [text block] text block IAS 7.46 Disclosure, Effective 2027-01-01 IFRS 19.170 Disclosure
Description of accounting policy for discontinued operations [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for discounts and rebates [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for dividends [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for earnings per share [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for emission rights [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for employee benefits [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for environment related expense [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for exceptional items [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for expenses [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for exploration and evaluation expenditures [text block] text block IFRS 6.24 a Disclosure
Description of accounting policy for fair value measurement [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for fee and commission income and expense [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for finance costs [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for finance income and costs [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial assets [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial guarantees [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial instruments [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial instruments at fair value through profit or loss [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial liabilities [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for foreign currency translation [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for franchise fees [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for functional currency [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for goodwill [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for government grants [text block] text block IAS 20.39 a Disclosure, Effective 2027-01-01 IFRS 19.216 a Disclosure
Description of accounting policy for hedging [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for impairment of assets [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for impairment of financial assets [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for impairment of non-financial assets [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for income tax [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for intangible assets and goodwill [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for intangible assets other than goodwill [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for interest income and expense [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investment in associates [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investment in associates and joint ventures [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investment property [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investments in joint ventures [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investments other than investments accounted for using equity method [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for issued capital [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for leases [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for measuring inventories [text block] text block IAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a Disclosure
Description of accounting policy for mining assets [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for mining rights [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for offsetting of financial instruments [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for oil and gas assets [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for programming assets [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for property, plant and equipment [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for provisions [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for reclassification of financial instruments [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] text block IFRS 7.28 a Disclosure, Effective 2027-01-01 IFRS 19.64 a Disclosure
Description of accounting policy for recognition of revenue [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for regulatory deferral accounts [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for reinsurance [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for repairs and maintenance [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for repurchase and reverse repurchase agreements [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for research and development expense [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for restricted cash and cash equivalents [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for segment reporting [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for service concession arrangements [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for share-based payment transactions [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for stripping costs [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for subsidiaries [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for taxes other than income tax [text block] text block Expiry date 2027-01- 01 IAS 1.117 Common practice
Description of accounting policy for termination benefits [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for trade and other payables [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for trade and other receivables [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for trading income and expense [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for transactions with non-controlling interests [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for transactions with related parties [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for treasury shares [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for warrants [text block] text block Expiry date 2027-01-01 IAS 1.117 Common practice

3.

Issuers that apply International Financial Reporting Standard (IFRS) 18 in their IFRS consolidated financial statements or in disclosures made by cross-reference therein to other parts of the annual financial reports, for financial years beginning on or after 1 January 2026, shall mark up those disclosures where they correspond to the elements listed in Table 2 of this Annex.

Table 2

Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026 (IFRS 18)

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